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A query is made as to whether payments to managing partners for performing tasks related to the corporate purpose (other than management) are deductible for Corporate Tax. The DGT responds that they are deductible provided they meet the requirements of accounting registration, accrual, correlation of income and expenses, and documentary justification.
Question posed: Whether the expense corresponding to remuneration for work performed, distinct from management duties, is considered a deductible expense for Corporate Tax purposes.
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